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    <description>The Appellate Tribunal CESTAT, Bangalore ruled in favor of the appellant, classifying their abacus training program as recreational training exempt from Service Tax under Notification No. 9/2003-ST. The Tribunal emphasized the program&#039;s focus on making arithmetic learning enjoyable and enhancing children&#039;s thinking capacity, leading to the decision to set aside the lower authority&#039;s order and provide consequential relief to the appellant.</description>
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